# Finance Act 2017, Paragraph 53


(1) Section 239 of ITEPA 2003 (payments and benefits connected with taxable cars and vans etc) is amended as follows.
(2) In subsection (3)—
(a) after “149” insert “ or 149A ”;
(b) after “160” insert “ or 160A ”.
(3) In subsection (6), for “the cash equivalent of” substitute “ an amount (whether the cash equivalent or the relevant amount) in respect of ”.

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Source: https://www.legislation.gov.uk/ukpga/2017/10/schedule/2/paragraph/53 (the official version)
Page: https://openlegislation.uk/finance-act-2017/schedule-2/paragraph-53
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.